Jim and Nora, Residents of a Community Property State, Were

Jim and Nora, residents of a community property state, were married in early 2013. Late in 2013 they separated, and in 2014 they were divorced. Each earned a salary, and they received income from community owned investments in all relevant years. They filed separate returns in 2013 and 2014.

A) In 2014, Nora must report only her salary and one-half of the income from community property on her separate return.
B) In 2014, Nora must report on her separate return one-half of the Jim and Nora salary and one-half of the community property income.
C) In 2014 Nora must report on her separate return one-half of the Jim and Nora salary for the period they were married as well as one-half of the community property income and her income earned after the divorce.
D) In 2014, Nora must report only her salary on her separate return.
E) None of the above.